Do I have to file 1099s with West Virginia?
| Form | West Virginia tax withheld | No withholding |
|---|---|---|
| 1099-MISC | Direct | Not required |
| 1099-NEC | Direct | Not required |
| 1099-R | Direct | Not required |
| 1099-INT | Direct | Not required |
| 1099-G | Direct | Not required |
| 1099-DIV | Direct | Not required |
| W-2G | Direct | Not required |
| 1099-DA | Direct | Not required |
| All other 1099 types | Direct | Not required |
The rules for tax year 2026
| Forms filed with the state | 1099-MISC, 1099-NEC, 1099-R, 1099-INT, 1099-G, 1099-DIV, W-2G (and 1099-DA on paper) only when they reflect West Virginia withholding. 1099s without West Virginia withholding are not filed. |
| Who must file | Any payer that withheld West Virginia income tax on a 1099 or W-2G payment; do not file a zero-dollar reconciliation if there is no WV withholding and no open account. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Only 1099s with WV withholding; no own threshold"1099S AND W-2GS ARE REQUIRED ONLY WHEN THEY REFLECT WEST VIRGINIA WITHHOLDING." Latest published spec is 2025 (IT-105.1 9/2025); no TY2026 version on the forms page.Source: IT-105.1 2025 Electronic File Specifications |
| State 1099-K threshold | Not addressed on the state's pages; the federal rule applies.Source: IT-105.1 2025 Electronic File Specifications |
| State backup withholding | None foundOnly WV-1096 "W-2G Backup Withholding on Certain Gambling Winnings" transmittal found; no backup withholding rule for 1099-NEC/MISC payees.Source: Form WV/1096 (2025)All states: state backup and nonresident withholding |
| Withholding on nonresident contractors | Not addressed for nonresident contractors (forms page lists NRSR nonresident real estate sale withholding only)Source: WV Tax Division: Withholding Tax FormsAll states: state backup and nonresident withholding |
| Where to file | MyTaxes (Submit 1099 link) |
| File format for tax year 2026 | Pub 1220-style (TY2025 spec)See the specifications below. |
| Annual transmittal or reconciliation | WV/IT-103 Year End Reconciliation (also embedded in C record of the file)Due: January 31Form: Form IT-103 (2025) |
| Due dates | "WV/IT-103 Year-End Reconciliation and 1099 data is due January 31." No NEC vs other or paper vs electronic distinction.Source: IT-105.1 2025 Electronic File Specifications |
| Combined Federal/State (CF/SF) | Not addressed on the state's pages; the federal rule applies.Source: IT-105.1 2025 Electronic File Specifications |
| Penalties | Required e-filers (payroll service users or 10+ employees) who fail to file electronically: "$25 per information return not filed electronically."Source: IT-105.1 2025 Electronic File Specifications |
Some items for West Virginia are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Confirm WV tax was withheld on the 1099; otherwise no WV filing.
- Register in MyTaxes (software/payroll providers request a Letter of Intent via taxloi@wv.gov).
- Build the .txt file to IRS specs with WV fields and the IT-103 data in the C record.
- In MyTaxes select Submit 1099, choose IMPORT, import the file, review, and SUBMIT with password.
- File by January 31; fix errors in the file itself and resubmit within 45 days if rejected.
File specifications and filing system
- WV/IT-105.1 2025 Electronic File Specifications 1099 & W-2G (9/2025)
- Filing system: MyTaxes (Submit 1099 link)
State pages checked (6)
- https://tax.wv.gov/Documents/Withholding/2025/it105.1.2025.pdf
- https://tax.wv.gov/Documents/Withholding/2025/it103.2025.pdf
- https://tax.wv.gov/Documents/Withholding/2025/wv1096.2025.pdf
- https://tax.wv.gov/Business/Withholding/Pages/WithholdingTaxForms.aspx
- https://tax.wv.gov/Documents/TSD/tsd381.pdf
- https://tax.wv.gov/Documents/TaxForms/it100.1a.pdf
Questions people ask about West Virginia
Do I have to file 1099s directly with West Virginia?
File directly with West Virginia only when West Virginia tax was withheld; without withholding there is nothing to file with the state. Any payer that withheld West Virginia income tax on a 1099 or W-2G payment; do not file a zero-dollar reconciliation if there is no WV withholding and no open account.
Which 1099 forms does West Virginia require?
1099-MISC, 1099-NEC, 1099-R, 1099-INT, 1099-G, 1099-DIV, W-2G (and 1099-DA on paper) only when they reflect West Virginia withholding. 1099s without West Virginia withholding are not filed.
When are 1099s due in West Virginia?
"WV/IT-103 Year-End Reconciliation and 1099 data is due January 31." No NEC vs other or paper vs electronic distinction.
How do I file 1099s with West Virginia?
Confirm WV tax was withheld on the 1099; otherwise no WV filing. Register in MyTaxes (software/payroll providers request a Letter of Intent via taxloi@wv.gov). Build the .txt file to IRS specs with WV fields and the IT-103 data in the C record. In MyTaxes select Submit 1099, choose IMPORT, import the file, review, and SUBMIT with password. File by January 31; fix errors in the file itself and resubmit within 45 days if rejected.
Does West Virginia have its own 1099-K threshold?
Not addressed on the state's pages; the federal rule applies.
Does West Virginia require withholding on payments to nonresident contractors?
Not addressed for nonresident contractors (forms page lists NRSR nonresident real estate sale withholding only) The 50-state withholding tables show where West Virginia sits.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what West Virginia adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in West Virginia who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.